Smith manufactures greeting cards. Material is introduced at the beginning of the process in the Printing Department. Conversion costs are applied uniformly throughout the process. The weighted-average method of process costing is used. Data for the Printing Department for the month of September follow:

Work-In-Process Inventory, September 1:

Units 22,500

Direct materials (100% complete) $51,000

Conversion costs (30% complete) $20,472

Units started in September 127,500

Units completed in September 123,000

Work-In-Process Inventory, September 30 27,000

Direct materials added in September $427,500

Conversion costs added in September $315,000

With regard to the Work-In-Process Inventory on September 30, materials are 100 percent complete and conversion costs are 50 percent complete. The equivalent units for conversion costs are ________.

A) 123,000

B) 132,450

C) 136,500

D) 150,000

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